U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                  FORM 10-KSB/A
                                 Amendment No.1


Mark One)

[X]  Annual report under Section 13 or 15(d) of the  Securities  Exchange Act of
     1934

For the fiscal year ended March 26, 2004
                          --------------

[_]  Transition report under Section 13 or 15(d) of the Securities  Exchange Act
     of 1934

     For the transition period from   __________________ to ____________________

     Commission file number 0-5278
                            ------

                                 IEH CORPORATION
--------------------------------------------------------------------------------
(Name of Small Business Issuer in Its Charter)

           New York                                               13-5549348
 ------------------------------                               -----------------
(State or Other Jurisdiction of                              (I.R.S. Employer
Incorporation or Organization)                               Identification No.)

140 58th Street, Suite 8E, Brooklyn, New York                  11220
---------------------------------------------                  -----
(Address of Principal Executive Offices)                     (Zip Code)

          (718) 492-9673
--------------------------------------------------------------------------------
(Issuer's Telephone Number, Including Area Code)


Securities registered under Section 12(b) of the Exchange Act:

Title of each Class                Name of Each Exchange on Which Registered
None                               None

Securities registered under Section 12(g) of the Exchange Act:

                          Common Stock, $.01 Par Value
                          ----------------------------
                                (Title of Class)

     Indicated by check mark whether the Registrant: (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Exchange Act during the
preceding 12 months (or for such shorter period that the Registrant was required
to file such reports),and (2) has been subject to such filing requirements for
past 90 days.

                      Yes    [X]                  No [_]


                                       1
<PAGE>

     Indicate by check mark if disclosure of delinquent filers in response to
Item 405 of Regulation S-B is not contained in this form, and will not be
contained, to the best of registrant's knowledge, in definitive proxy or
information statements incorporated by reference in Part III of this Form 10-KSB
or any amendment to this Form 10-KSB.

                      Yes    [X]                  No [_]

     The Registrant's revenues for its most recent fiscal year ended March 26,
2004 were $4,892,755.

     On June 30, 2004, the aggregate market value of the voting stock of
Registrant held by non-affiliates of Registrant (consisting of Common Stock,
$.01 par value) computed by reference to the closing price at which the stock
was sold on June 29, 2004 (the date of the last reported transaction) ($0.40)
was approximately $410,473.

     As of June 30, 2004, there were 2,303,468 shares of Common Stock issued and
outstanding


                                       2
<PAGE>


                                 IEH CORPORATION


This Amendment No. 1 to the Form 10-ksb for the fiscal year ended March 26, 2004
has been filed by the Registrant to amend certain portions of the Management
Discussion and Analysis, including the addition of additional disclosure
regarding our critical accounting policies and the Company's financial
statements, as well as changes to Item 8A Controls and procedures to correctly
reflect required statements under SEC regulations.


Item 6. Management's Discussion and Analysis of Financial Condition and Results
        of Operations

     Statements contained in this report, which are not historical facts may be
     considered forward looking information with respect to plans, projections,
     or future performance of the Company as defined under the Private
     Securities litigation Reform Act of 1995. These forward-looking statements
     are subject to risks and uncertainties, which could cause actual results to
     differ materially form those projected. The words "anticipate," "believe",
     "estimate", "expect," "objective," and "think" or similar expressions used
     herein are intended to identify forward-looking statements. The
     forward-looking statements are based on the Company's current views and
     assumptions and involve risks and uncertainties that include, among other
     things, the effects of the Company's business, actions of competitors,
     changes in laws and regulations, including accounting standards, employee
     relations, customer demand, prices of purchased raw material and parts,
     domestic economic conditions, including housing starts and changes in
     consumer disposable income, and foreign economic conditions, including
     currency rate fluctuations. Some or all of the facts are beyond the
     Company's control.

     The following discussion and analysis should be read in conjunction with
     the consolidated financial statements and related footnotes, which provide
     additional information concerning the Company's financial activities and
     condition.

     Critical Accounting Policies


     The Financial Statements have been prepared in accordance with accounting
     principles generally accepted in the United States of America, which
     require the Company to make estimates and assumptions that affect the
     reported amounts of assets and liabilities at the date of the Financial
     Statements, and revenues and expenses during the periods reported. Actual
     results could differ from those estimates. The Company believes the
     following are the critical accounting policies, which could have the most
     significant effect on the Company's reported results and require the most
     difficult, subjective or complex judgments by management.

     o    Impairment of Long--Lived Assets:
          The Company reviews its long-lived assets for impairment whenever
          events or circumstances indicate that the carrying amount of an asset
          may not be recoverable. If the sum of the expected cash flows,
          undiscounted and without interest, is less than the carrying amount of
          the asset, an impairment loss is recognized as the amount by which the
          carrying amount of the asset exceeds its fair value. The Company makes
          estimates of its future cash flows related to assets subject to
          impairment review.

     o    Inventory Valuation:
          Raw materials and supplies are valued at the lower of first-in,
          first-out cost or market. Finished goods and work in process are
          valued at the lower of actual cost, determined on a specific
          identification basis, or market. The Company estimates which materials
          may be obsolete and which products in work in process or finished
          goods may be sold at less than cost, and adjusts their inventory value
          accordingly. Future periods


                                       3
<PAGE>

          could include either income or expense items if estimates change and
          for differences between the estimated and actual amount realized from
          the sale of inventory.

     o    Income Taxes:
          The Company records a liability for potential tax assessments based on
          its estimate of the potential exposure. Due to the subjectivity and
          complex nature of the underlying issues, actual payments or
          assessments may differ from estimates. Income tax expense in future
          periods could be adjusted for the difference between actual payments
          and the Company's recorded liability based on its assessments and
          estimates.


     Accounting Period:

     The Company maintains an accounting period based upon a 52-53 week year,
     which ends on the nearest Friday in business days to March 31st. The years
     ended March 26, 2004 and March 28, 2003 were comprised of 52 weeks.

     Revenue Recognition:

     Revenues are recognized at the shipping date of the Company's products.

     The Company's policy with respect to customer returns and allowances as
     well as product warranty is as follows:

     The Company will accept a return of defective product within one year from
     shipment for repair or replacement at the Company's option. If the product
     is repairable, the Company at its own cost will repair and return it to the
     customer. If unrepairable, the Company will either offer an allowance
     against payment or will reimburse the customer for the total cost of the
     product.


     Most of the Company's products are custom ordered by customers for a
     specific use. The Company provides engineering services as part of the
     relationship with its customers in developing the custom product. The
     Company is not obligated to provide such engineering service to its
     customers. The Company does not charge separately for these services.



                                       4
<PAGE>


     Inventories:

     Inventories are stated at cost, on a first-in, first-out basis, which does
     not exceed market value.


     The Company manufactures products pursuant to specific technical and
     contractual requirements. The Company historically purchases material in
     excess of its requirements to avail itself of favorable pricing as well as
     the possibility of receiving additional orders from customers. This excess
     may result in material not being used in subsequent periods which may
     result in this material being deemed obsolete.

     The Company annually reviews its purchase and usage activity of its
     inventory of parts as well as work in process and finished goods to
     determine which items of inventory have become obsolete within the
     framework of current and anticipated orders. The Company based upon
     historical experience has determined that if a part has not been used and
     purchased or an item of finished goods has not been sold in three years, it
     is deemed to be obsolete. The Company estimates which materials may be
     obsolete and which products in work in process or finished goods may be
     sold at less than cost. A periodic adjustment, based upon historical
     experience is made to inventory in recognition of this impairment.


     Concentration of Credit Risk:

     The Company maintains cash balances at one bank. Amounts on deposit are
     insured by the Federal Deposit Insurance Corporation up to $100,000 in
     aggregate. There were no uninsured balances at either March 26, 2004 or
     March 28, 2003.

     Property, Plant and Equipment:

     Property, plant and equipment is stated at cost less accumulated
     depreciation and amortization. The Company provides for depreciation and
     amortization using the Modified Accelerated Cost Recovery System (MACRS)
     method over the estimated useful lives (5-7 years) of the related assets.

     Maintenance and repair expenditures are charged to operations, and renewals
     and betterments are capitalized. Items of property, plant and equipment
     which are sold, retired or otherwise disposed of are removed from the asset
     and accumulated depreciation or amortization account. Any gain or loss
     thereon is either credited or charged to operations.

     Income Taxes:

     The Company follows the policy of treating investment tax credits as a
     reduction in the provision for federal income tax in the year in which the
     credit arises or may be utilized. Deferred income taxes arise from
     temporary differences resulting from different depreciation methods used
     for financial and income tax purposes. The Company has adopted Statement of
     Financial Accounting Standards (SFAS) No. 109, "Accounting for Income
     Taxes".

     Net Income Per Share:

     The Company has adopted the provisions of SFAS No. 128, "Earnings Per
     Share", which requires the disclosure of "basic" and "diluted" earnings
     (loss) per share. Basic earnings per share are computed by dividing net
     income by the weighted average number of common shares outstanding during
     each period.

     Diluted earnings per share is similar to basic earnings per share except
     that the weighted average number of common shares outstanding is increased
     to reflect the dilutive effect of potential common shares, such as those
     issuable upon the exercise of stock or warrants, as if they had been
     issued. For the years ended



                                       5
<PAGE>

     March 26, 2004 and March 28, 2003, there were no items of potential
     dilution that would impact on the computation of diluted earnings or loss
     per share.

     Fair Value of Financial Instruments:

     The carrying value of the Company's financial instruments, consisting of
     accounts receivable, accounts payable, and borrowings, approximate their
     fair value due to the relatively short maturity (three months) of these
     instruments.

     Use of Estimates:

     The preparation of financial statements in conformity with generally
     accepted accounting principles requires management to make estimates and
     assumptions that affect the reported amounts of assets and liabilities,
     revenues and expenses, and disclosure of contingent assets and liabilities
     at the date of the financial statements. Actual amounts could differ from
     those estimates.

     Impairment of Long-Lived Assets:

     SFAS No. 121, "Accounting For The Impairment of Long-Lived Assets To Be
     Disposed Of", requires that long-lived assets and certain identifiable
     intangibles to be held and used by an entity be reviewed for impairment
     whenever events or changes in circumstances indicate that the carrying
     amount of an asset may not be recoverable. The Company has adopted SFAS No.
     121. There were no long-lived asset impairments recognized by the Company
     for the years ended March 26, 2004 and March 28, 2003.

     Reporting Comprehensive Income:

     The Company has adopted the provisions of SFAS No. 130, "Reporting
     Comprehensive Income". This statement established standards for reporting
     and display of comprehensive income and its components (revenues, expenses,
     gains and losses) in an entity's financial statements. This Statement
     requires an entity to classify items of other comprehensive income by their
     nature in a financial statement and display the accumulated balance of
     other comprehensive income separately from retained earnings and additional
     paid-in capital in the equity section of a statement of financial position.
     There were no material items of comprehensive income to report for the
     years ended March 26, 2004 and March 28, 2003.

     Segment Information:

     The Company has adopted the provisions of SFAS No. 131, "Disclosures About
     Segment of An Enterprise and Related Information." This Statement requires
     public enterprises to report financial and descriptive information about
     its reportable operating segments and establishes standards for related
     disclosures about product and services, geographic areas, and major
     customers. The adoption of SFAS No. 131 did not affect the Company's
     presentation of its results of operations or financial position.



                                       6
<PAGE>

     Results of Operations

     The following table sets forth for the periods indicated, percentages for
     certain items reflected in the financial data as such items bear to the
     revenues of the Company:

                         Relationship to Total Revenues

                                                      March 26,        March 28,
                                                        2004               2003
                                                      --------         ---------

     Operating Revenues (in thousands)                $  4,893         $  4,727
                                                      --------         --------

     Operating Expenses:
       (as a percentage of Operating Revenues)

               Costs of Products Sold                     71.6%            73.4%
                 Selling, General and Administrative      19.6%            18.5%
                 Interest Expense                          2.2%             2.7%
                 Depreciation and amortization             4.2%             4.3%
                                                      --------         --------

                        TOTAL COSTS AND EXPENSES          97.6%            98.9%
                                                      --------         --------

     Operating Income (loss)                               2.4%             1.1%

     Other Income                                         --               --
                                                      --------         --------

     Income (loss) before Income Taxes                     2.4%             1.1%

     Income Taxes                                           .1%              .1%
                                                      --------         --------

     Net Income (loss)                                     2.3%             1.0%
                                                      ========         ========

     Year End Results: March 26, 2004 vs. March 28, 2003

     Operating revenues for the year ended March 26, 2004 amounted to $4,892,755
     reflecting a 3.5% increase versus the year ended March 28, 2003 revenues of
     $4,727,399. The increase in revenues is a direct result of an increase in
     commercial sales.

     The Company is primarily a manufacturer and its products are essentially
     basic components of larger assemblies of finished goods. Approximately 93%
     and 94% of the Company's net sales for the fiscal year ended March 26, 2004
     and March 28, 2003 respectively were made directly to manufacturers of
     finished products with the balance of the Company's products sold to
     distributors. Distributors often purchase connectors for customers who do
     not require large quantities of connectors over a short period of time but
     rather require small allotments of connectors over an extended period of
     time.

     For the fiscal year ended March 26, 2004, one of the Company's customers
     accounted for approximately 21% of total sales. The same customer accounted
     for approximately 20% of sales in the fiscal year ended March 28, 2003.



                                       7
<PAGE>

     The Company currently employs 12 independent sales representatives to
     market its products in all regions of the United States. These sales
     representatives accounted for approximately 94% of the Company's sales,
     with the balance of sales being generated by direct customer contact.

     For the fiscal year ended March 26, 2004, the Company's principal customers
     included manufacturers of commercial electronic products, military defense
     contractors and distributors who service these markets. Sales to the
     commercial electronic and military defense markets comprised 22% and 77% of
     the Company's net sales for the year ended March 26, 2004 and 20% and 79%
     for the year ended March 28, 2003 respectively. Approximately 1% of net
     sales were made to international customers.

     Cost of products sold amounted to $3,501,609 for the fiscal year ended
     March 26, 2004, or 71.6% of operating revenues. This reflected a $33,331 or
     1.0% increase in the cost of products sold from $3,468,278 or 73.4% of
     operating revenues for the fiscal year ended March 28, 2003. This increase
     is due primarily to the cost increase necessary to support the increase in
     sales.

     Selling, general and administrative expenses were $957,952 and $872,541 or
     19.6% and 18.7% of operating revenues for the fiscal years ended March 26,
     2004 and March 28, 2003, respectively. This category of expense increased
     by $85,411 or 9.8% from the prior year. The increase can be attributed to
     an increase in sales salaries and travel.

     Interest expense was $105,661 for the fiscal year ended March 26, 2004 or
     2.2% of operating revenues. For the fiscal year ended March 28, 2003,
     interest expense was $128,654 or 2.7% of operating revenues. The decrease
     of $22,993 or 17.9% reflects less equipment loans entered into and lower
     interest rates during the year ended March 26, 2004.

     Depreciation and amortization of $203,650 or 4.2% of operating revenues was
     reported for the fiscal year ended March 26, 2004. This reflects a minimal
     decrease from the prior year ended March 28, 2003 of $203,670 or 4.3% of
     operating revenues.

     The Company reported net income of $118,423 for the year ended March 26,
     2004 representing basic earnings of $.05 per share as compared to net
     income of $51,441 or $.02 per share for the year ended March 28, 2003. The
     net income increase for the current year can be attributed to an increase
     in commercial sales.

     Liquidity and Capital Resources

     The Company reported a working capital deficit of $31,991 as of March 26,
     2004 compared to a working capital deficit of $74,495. The decrease in
     working capital of $42,504 was attributable to the following items:


     Net income                                                    $ 118,423
     Depreciation and amortization                                   203,650
     Capital expenditures                                           (213,913)
     Other transactions                                              (65,656)


     As a result of the above, the current ratio (current assets to current
     liabilities) was .98 to 1 at March 26, 2004 as compared to .97 to 1 at
     March 28, 2003. Current liabilities at March 26, 2004 were $1,654,176
     compared to $1,992,702 at March 28, 2003.



                                       8
<PAGE>

     The Company reported $213,913 in capital expenditures in fiscal 2004 and
     reported depreciation of $203,650 for the year ended March 26, 2004.

     The net income of $118,423 for the year ended March 26, 2004 increased
     stockholders' equity to $979,221 as compared to stockholders' equity of
     $860,798 at March 28, 2003.


     The Company has an accounts receivable financing agreement with a factor,
     which bears interest at 2.5% above prime with a minimum of 12% per annum.
     At March 26, 2004 the amount outstanding with the factor was $645,096 as
     compared to $712,659 at March 28, 2003. The loan is secured by the
     Company's accounts receivables and inventories. The factor provides
     discounted funds based upon our accounts receivables, which funds provide
     the primary source of our working capital for operations.

     In the past two fiscal years, management has been reviewing its collection
     practices and policies for outstanding receivables and has revised its
     collection procedures to a more aggressive collection policy. The effects
     of this new policy have been that customers have been remitting payments on
     a more consistent and timely basis. The Company reviews the collectability
     of all accounts receivable on a monthly basis. The reserve is less than 2%
     of average gross accounts receivable and is considered to be conservatively
     adequate.


     The Company has a collective bargaining multi-employer pension plan with
     the United Auto Workers of America, Local 259. Contributions are made in
     accordance with a negotiated labor contract and are based on the number of
     covered employees employed per month. With the passage of the
     Multi-Employer Pension Plan Amendments Act of 1990 ("The Act"), the Company
     may become subject to liabilities in excess of contributions made under the
     collective bargaining agreement. Generally, these liabilities are
     contingent upon the termination, withdrawal, or partial withdrawal from the
     Plan. The Company has not taken any action to terminate, withdraw or
     partially withdraw from the Plan nor does it intend to do so in the future.
     Under the Act, liabilities would be based upon the Company's proportional
     share of the Plan's unfunded vested benefits, which is currently not
     available. The amount of accumulated benefits and net assets of such Plan
     also is not currently available to the Company. The total contributions
     charged to operations under this pension plan were $47,519 for the year
     ended March 26, 2004 and $43,019 for the year ended March 28, 2003.

     As of March 26, 2004, the company reported arrears with respect to its
     contributions to the Union's health and welfare plan. The amount due the
     health and welfare plan was $32,200. This amount is reported on the
     accompanying balance sheet as a current liability.

     In December 1993, the Company and Local 259 entered into a verbal agreement
     whereby the Company would satisfy this debt by the following payment
     schedule:

     The sum of $2,500 will be paid by the Company each month in satisfaction of
     the current arrears until this total debt has been paid. Under this
     agreement , the projected payment schedule for arrears will satisfy the
     total debt in 13 months. Additionally, both parties have agreed that
     current obligatory funding for the Pension Plan will be made on a timely
     current basis.

     On June 30, 1995, the Company applied to the Pension Benefit Guaranty
     Corporation ("PBGC") to have the PBGC assume all of the Company's
     responsibilities and liabilities under its Salaried Pension Plan. On April
     26, 1996, the PBGC determined that the Salaried Pension Plan did not have
     sufficient assets available to pay benefits, which were and are currently
     due under the terms of the Plan.



                                       9
<PAGE>

     The PBGC further determined that pursuant to the provisions of the
     Employment Retirement Income Security Act of 1974, as amended ("ERISA")
     that the Plan must be terminated in order to protect the interests of the
     Plan's participants. Accordingly, the PBGC proceeded pursuant to ERISA to
     have the Plan terminated and the PBGC appointed as statutory trustee, and
     to have July 31, 1995 established as the Plan's termination date.

     The Company and the PBGC agreed to the terms of a settlement of the matter.
     The agreement is effective July 2, 2001. Under the agreement, the Company
     and the PBGC agreed on a total sum of $244,000. The Company has agreed to
     make payments as follows:

     September 1, 2003 to August 1, 2004               $2,000 per month
     September 1, 2004 to August 1, 2006               $3,000 per month
     September 1, 2006 to August 1, 2007               $4,000 per month

     Additionally, the Company has made balloon payments of $25,000 each on
     January 1, 2004 and May 1, 2004. The Company is also obligated to make
     additional balloon payments of $25,000 each on May 1, 2005 and January 1,
     2006.

     The Company also granted the PBGC a lien on the Company's machinery and
     equipment, subject to the preexisting liens in favor of the UDC.

     As a result of this agreement the amount due the PBGC was restated to
     $244,000. $39,000 was paid during the year ended March 26, 2004. The
     balance of $205,000 is reported as follows: $56,000 as a current liability
     and $149,000 as a long-term liability.

     On September 21, 2001 the Company's shareholders approved the adoption of
     the Company's 2002 Employees Stock Option Plan to provide for the grant of
     options to purchase up to 750,000 shares of the Company's common stock to
     all employees, including senior management. No options have been granted
     under the Employee Option Plan to date.

     Options granted to employees under this plan may be designated as options
     which qualify for incentive stock option treatment under Section 422A of
     the Internal Revenue Code, or option which do not so qualify. Under this
     plan, the exercise price of an option designated as an Incentive Stock
     Option shall not be less than the fair market value of the Company's common
     stock on the day the option is granted. In the event an option designated
     as an incentive stock option is granted to a ten percent (10%) share
     holder, such exercise price shall be at least 110 Percent (110%) of the
     fair market value or the Company's common stock and the option must not be
     exercisable after the expiration of five years from the day of the grant.
     Exercise prices of non-incentive stock options may be less than the fair
     market value of the Company's common stock. The aggregate fair market value
     of shares subject to options granted to its participants, which are
     designated as incentive stock options, and which become exercisable in any
     calendar year, shall not exceed $100,000. As of March 26, 2004 no options
     had been granted under the plan.

     Effects of Inflation

     The Company does not view the effects of inflation to have a material
     effect upon its business. Increases in costs of raw materials and labor
     costs have been offset by increases in the price of the Company's products,
     as well as reductions in costs of production, reflecting management's
     efforts in this area. While the Company has in the past increased its
     prices to customers, it has maintained its



                                       10
<PAGE>

     relatively competitive price position. However, significant decreases in
     government, military subcontractor spending has provided excess production
     capacity in the industry which in turn has tightened pricing margins.

Off Balance Sheet Arrangements

     The Company does not have any off balance sheet arrangements within the
     meaning of Item 303 of Regulation S-B.


Item 7. Financial Statements


     See Index to Financial Statements attached hereto appearing at pages 18 to
     34.


Item 8A Controls and Procedures

Evaluation of Disclosure Controls and Procedures:


     Our management, under the supervision and with the participation of our
     Chief Executive Officer and Controller, conducted an evaluation of our
     "disclosure controls and procedures" (as defined in the Securities Exchange
     Act of 1934 Rules 13a-14(c)) within 90 days of the filing date of this
     Report on Form 10-KSB. Based on their evaluation, our chief executive
     officer and controller have concluded that as of the end of the period
     covered by this Form 10KSB, our disclosure controls and procedures are
     effective to ensure that all material information required to be filed in
     this Report on Form 10-KSB has been made known to them. Our Chief Financial
     Officer and Controller is our principal accounting officer.

     There have been no changes, including corrective actions with regard to
     significant deficiencies or material weaknesses in our internal controls or
     in other factors that have materially affected or could significantly or
     materially affect these controls subsequent to the Evaluation Date set
     forth above. In addition, historically, the Company has relied upon the
     entire Board of Directors in appointing the Company's independent auditors
     and reviewing the financial condition and statements of the Company. Given
     the relatively small size of the Company's operations and revenues, the
     Board has not believed that appointing an independent committee was a
     necessity.

     Additionally, in response to the passage of the Sarbanes-Oxley Act of 2002,
     our Board of Directors and management have adopted a Code of Ethics and
     have instituted a periodic review by members of our management team to
     assist and guide the disclosure process. The Board has also determined to
     periodically review and develop policies and procedures to enhance our
     disclosure controls and procedures as well as with reviewing our periodic
     reports and other public disclosures.




                                       11
<PAGE>

Item 13. Exhibits, Lists and Reports on Form 8-K

     (a)  Exhibits filed with Form 10-KBS:

     31.1 Certification of Chief Executive Officer pursuant to Section17 CFR
     240.13a-14(a) or 17 CFR 240.15d-14(a).

     31.2 Certification of Chief Financial Officer pursuant to Section17 CFR
     240.13a-14(a) or 17 CFR 240.15d-14(a).

     32.1 Certification by Michael Offerman, President pursuant to 17 CFR
     240.13a-14(b) or 17 CFR 240.15d-14(b) and Section 1350 of Chapter 63 of
     Title 18 of the United States Code.

     32.2 Certification by Robert Knoth, Chief Financial Officer pursuant to 17
     CFR 240.13a-14(b) or 17 CFR 240.15d-14(b) and Section 1350 of Chapter 63 of
     Title 18 of the United States Code.

     (b)  Reports on Form 8-K

          The Company did not file any Reports on Form 8-K during the last
          quarter of the period covered by this Report.



                                       12
<PAGE>

SIGNATURES


     Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the Registrant has duly caused this Report on Form 10KSB/A
Amendment No. 1 to be signed on its behalf by the undersigned, thereunto duly
authorized.


                                           IEH CORPORATION

                                           By:   /s/ Michael Offerman
                                                ---------------------------
                                                Michael Offerman, President


Dated: May 4, 2005


     Pursuant to the requirements of the Securities Exchange Act of 1934, this
Report has been signed below by the following persons on behalf of the
Registrant and in the capacities and on the dates indicated.



/s/ Michael Offerman                                                May 4, 2005
--------------------------------------------                        -----------
Michael Offerman, Chairman of the
 Board and President

/s/ Robert Knoth                                                    May 4, 2005
--------------------------------------------                        -----------
Robert Knoth, Secretary and
 Controller, Treasurer and Chief Financial Officer



/s/ Murray Sennet                                                   May 4, 2005
--------------------------------------------                        -----------
Murray Sennet, Director


/s/ Alan Gottlieb                                                   May 4, 2005
--------------------------------------------                        -----------
Alan Gottlieb, Director





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